Continental Company uses a job order cost accounting system. During March, three jobs were completed and the costs were computed as follows: job no. 1, $89,000; job no. 2, $58,800; job no. 3, $54,000. As of March 31, the following amounts had been charged to the Work in Process Inventory controlling account in the general ledger: Balance, Mar. 1 Direct labor Manufacturing overhead Direct materials Work in Process Inventory 33,800 48,000 83,200 72,000 I (a) Prepare the general journal entry to reflect the jobs completed during March: Debit Credit (b) Compute the cost of the unfinished jobs at March 31. S